Michael McGrath (Cork South Central, Fianna Fail) | Oireachtas source

We deleted the penalty for false reporting and replaced it with the better definition. The concern was that due to the way it was presented, it would not only apply to the whistleblower but could apply to anybody who handled the transmission of the protected disclosure. That is clearly not the intention of the directive or the Bill. It is in favour of whistleblowers and anyone else who is part of the process.